摘要
税收是国家财政收入的重要来源。在新的国际、国内经济环境下 ,随着对偷税、漏税、逃税行为查处力度的加大 ,避税行为成为部分纳税人的首选。所以 ,有必要对避税行为加以充分认识 。
Tax is a main source of a country's revenue. Under the new demostic and international economic circumstances, some taxpayers first choose to dodge tax as a result of the strengthening investigation and punishment on tax evasion. Therefore, it is necessary to know much more about taxation dodgery and to take effective measures to against it.
出处
《渝州大学学报（社会科学版）》
2001年第2期28-31,共4页
Journal of Yuzhou University(Social Sciences Edition)
